English, PDF, 622kb
This information note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.
English, PDF, 725kb
The purpose of this guidance note is to provide a framework for the application of modern compliance risk management principles to the management of tax compliance risks. It identifies and discusses the general principles found in both the identification and treatment of compliance risks within a wide variety of taxation jurisdictions.
English, PDF, 335kb
This guidance note focuses on several aspects of the use of Internet search tools for tax administration purposes (i.e. tax compliance checking).
English, , 498kb
The OECD has released an analytical study of transfer pricing issues in respect of employee stock option plans. This study was prepared by the OECD Secretariat and benefited from considerable input and detailed discussions from the Delegates to the Working Party No. 6 on the Taxation of Multinational Enterprises of the Committee on Fiscal Affairs. When developing this Study, the OECD Secretariat also received formal and informal input
English, , 130kb
The purpose of this note is to set out guidance that will encourage appropriate standards for record keeping by businesses offering services or products via the Int
English, , 229kb
The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</
English, , 123kb
The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
English, Excel, 219kb
OECD's Project on Harmful Tax Practices: 2004 Progress Report
English, PDF, 51kb
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
English, , 173kb
Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.